WD40 is garbage. You can try Liquid Wrench, if that fails you will need to take a blow torch to the lug nuts.
This is why you put anti-seize on the winter tires.
it's not the lugs Qward. It is the interfaces. The axle relative to the hole in the wheel rim and the contact interfaces around the studs.
My car sat for a long time in the garage this year. Perfect +10 to +15 temperature. Ideal for corrosion.
I never experienced this before, because I use to park outside and the temperature change would lead to thermal expansion/contraction which slowed corrosion. As did driving around.
I needed to lather the interface with anti-seize compound in the fall!!!! I did not anticipate it sitting as ideally as it did. Lesson for all you "do it yourself". Funny, I was careful to sand the wheel to remove all rust and did not use a metal brush. The wheel material and the axle metal must be incredibly apart on the galvanic scale.
A butane torch when I can get to a hardware store, or a G70 chain and use the jack to pull it off.